Section 21, The Public Financial Management Act, 2016

(1) When an election to the office of President of the Republic of Sierra Leone has taken place, the new Cabinet shall, based on the principles of responsible financial management, specify in its first Fiscal Strategy Statements, the fiscal objectives to be applied in the next five years. (2) Where the fiscal objectives have been specified under subsection (1), the Fiscal Strategy Statements of the subsequent five years shall include – (a) an assessment of progress in achievement of the fiscal objectives; and (b) a description of adjustments to be made towards achievement of the fiscal objectives. (3) The fiscal objectives specified under subsection (1) may not be changed during the term of the President of the Republic, unless such change is made through the Fiscal Strategy Statement which includes an explanation of the reasons for the change.